Tax temporarily banned the testing of small businesses

Carrying out inspections of the actual economic activity - individuals and all honest taxpayers and small businesses "uproschentsev is prohibited until the end of the first half of 2011, the head of the State Tax Service of Ukraine (GNSU) Vitally Zakharchenko. "I have banned the actual inspections of business entities - individuals before the end of the first half of 2011. I forbade testing of all honest taxpayers - the small business and a simplified tax system" - said Zakharchenko at a briefing in Chernigov on Wednesday. Previously reported that GNSU plans to reduce the total number of inspections of business entities in 2011 by a third. "A clear decision to reduce the number of planned documentary checks of business entities by 30% in 2011 compared to 2010, - confirmed plans GNSU Zakharchenko. He also noted that in 2009 the total number of inspections was 41.6 thousand in 2010. - 38 thousand in 2011 - is approximately 26.6 thousand was reported, according to the Tax Code on Control of documentary unscheduled spot-check does not necessarily prevent the taxpayer. Documentary unscheduled field examination is carried out, including on the basis of the taxpayer to the tax authorities clarifying the calculation of the appropriate tax for the period. The code also allowed the holding of an extraordinary documentary unscheduled audit by tax authorities, in particular, if the taxpayer has not provided in a timely tax return or payments if their supply is provided by law. Tax Code came into force on 1 January 2011. At the same time, according to the decision of the Cabinet of Ministers "On Amendments to Clause 3 of the Regulations on Customs inspections at enterprises reporting and accounting for goods and vehicles transported across the customs border of Ukraine" № 1198 of December 27, 2010 GNSU and Customs Ukraine from January 1, 2011 should be consistent plan audits of business entities, in order to implement them simultaneously.